2015 (10) TMI 323

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.... the appellate authority has give a clear finding that nothing has been brought on record that the notice under Section 143(2) was served on the assessee. As per report of notice server the assessee had sold the house and left away. The Tribunal has further observed that even if the assessee has left his last address, there were various prescribed modes of service such as publication etc. but the assessing officer has failed to adopt it. Therefore, the assessment made under Section 143(3) was deemed to be void ab initio for want of service of notice to the assessee. The appellant has submitted that firstly the notice was sent through registered post. The notice server in his report has submitted that:- Therefore, another mode of servi....

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....at the Assessing Officer can order the service by affixture or by putting a news paper under certain circumstances. Such service is called substituted service. This can be resorted when:- (i) The Assessing Officer is satisfied that there is reason to believe that the addressee is keeping out of the way for the purpose of avoiding service. (ii) The notice cannot be served in the ordinary way for any other reason. Under Section 282 of the Income Tax Act the mode of service of notice or summon or requisition has been provided as under:- (a) by post or by such courier services as may be approved by the Board; or (b) in such manner as provided under the Code of Civil Procedure, 1908 (5 of 1908) for the purposes of service of summo....

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....रदाता के पते पर गया तो वहां पहुचने पर पाया गया कि करदाता मकान बेच कर चले गये। अतः नोटिस बिना तामील वापस ।" Document 2 लिखित पते 103/18 सुन्दर बाग, लखनऊ पर स्थित मà¤....